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2016 (1) TMI 50 - MADRAS HIGH COURTDetention of goods - Compounding fees - Held that:- Goods were accompanied by form JJ describing the nature of movement is for processing by the supplier and the delivery challan also contained the reason for the movement namely return of goods. The quantity of the goods and the approximate value of the goods and the nature of goods were clearly mentioned in the form JJ and the delivery challan. The address of the consignor and the address of the consignee was also clearly mentioned in the form JJ and the delivery challan and since, the goods are supported by form JJ.No.737 dated 30.09.2015 along with Delivery Challan No.008 dated 30.09.2015 and the goods were returned back to the seller only for the purpose of processing, the petitioner has not committed any violation as stated by the first respondent. - since the second respondent being the Assessing Authority also made as a party here, it is always open to the second respondent to take appropriate action against the petitioner, if any violation found out and pass necessary orders in accordance with law. When such being position, there is no justifiable reason for detaining the goods in the check post. Hence, this Court finds it appropriate to direct the first respondent to release the goods forth with. - Decided in favour of assessee.
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